(a) If, solely as a result of Congressional enactment of any law (including, without
limitation, any modification of, or amendment or addition to, the Internal Revenue Code of 1986, as
amended, (**“Code”**)), the maximum effective corporate income tax rate (exclusive of any minimum tax
rate) for calendar-year taxpayers (**“Effective Rate”**) is higher than thirty-five percent (35%) for
any year during the Term of this Lease, then Lessor shall have the right to increase such rent
payments by requiring payment of a single additional sum. The additional sum shall be equal to the
product of (i) the Effective Rate (expressed as a decimal) for such year less .35 (or, in the event
that any adjustment has been made hereunder for any previous year, the Effective Rate (expressed as
a decimal) used in calculating the next previous adjustment) times (ii) the adjusted Termination
Value (defined below) divided by (iii) the difference between the new Effective Rate (expressed as
a decimal) and one (1). The adjusted Termination Value shall be the Termination Value (calculated
as of the first rental due in the year for which such adjustment is being made) minus the Tax
Benefits that would be allowable under Section 168 of the Code (as of the first day of the year for
which such adjustment is being made and all future years of the lease term). The Termination
Values are defined on Annex F and the Tax Benefits are defined on Annex B. Lessee shall pay to
Lessor the full amount of the additional rent payment on the later of (i) receipt of notice or (ii)
the first day of the year for which such adjustment is being made.